1999 (8) TMI 87

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..... The cistern, according to the appellant, would include the fittings such as handle assembly, ball valve assembly, over flow assembly, syphon assembly, outlet flange assembly and flush pipe assembly. Learned Counsel for the appellant contends that these items form essential part of the cistern and the cistern cannot function without anyone of these items. 3. The Tribunal observed in its order tha .....

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